This bill aims to enhance public safety by establishing a tax donation checkoff option to benefit crime victims in Minnesota. It amends Minnesota Statutes 2024, specifically section 270C.445, by adding a new subdivision that requires tax preparers to inform their clients about the option to contribute to the Minnesota victims of crime account when preparing income tax returns. The bill also introduces new sections 290.435 and 290.436, which allow both individuals and corporations to designate a portion of their tax payments to be contributed to this account. The funds collected will be used for purposes specified in section 299A.708, and the state commits to using these contributions solely for those purposes.

Additionally, the bill modifies existing subdivisions within section 270C.445 to include references to the new subdivision 5c, ensuring that complaints about tax preparers are appropriately referred to the relevant authorities. The effective date for these changes is set for taxable years beginning after December 31, 2027. Overall, the legislation seeks to provide financial support for crime victims while ensuring that tax preparers comply with the new notification requirements.

Statutes affected:
Introduction: 270C.445